Policy paper

Taxation of asset holding companies in alternative fund structures

This measure introduces new rules for the taxation of qualifying asset holding companies and some payments they make.

• From: HM Revenue & Customs
• Published: 20 July 2021

This publication was withdrawn on 27 October 2021

This page is out of date, see updated policy documents.

Documents

Taxation of asset holding companies in alternative fund structures

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Draft legislation

PDF, 101 KB, 11 pages

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Explanatory note

ODT, 22.5 KB

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Details

A qualifying asset holding company must:

• be at least 70% owned by diversely owned funds — these must be managed by regulated managers or certain institutional investors
• exist to help move capital, income and gains between investors and underlying investments

Read the ‘Taxation of asset holding companies in alternative fund structures’ consultation and summary of responses.

Published 20 July 2021